<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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    <marc:controlfield tag="006">m     o  d f      </marc:controlfield>
    <marc:controlfield tag="007">cr |n|||||||||</marc:controlfield>
    <marc:controlfield tag="008">200924s1967    oncd    ob   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
      <marc:subfield code="e">rda</marc:subfield>
      <marc:subfield code="c">CaOODSP</marc:subfield>
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      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="z">Z1-1962/1-1/21</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="100" ind1="1" ind2=" ">
      <marc:subfield code="a">Davis, Robert W., </marc:subfield>
      <marc:subfield code="e">author.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Capital cost allowance / </marc:subfield>
      <marc:subfield code="c">by Robert W. Davis, Peat, Marwick, Mitchell &amp; Company.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">Ottawa, Canada : </marc:subfield>
      <marc:subfield code="b">Royal Commission on Taxation : </marc:subfield>
      <marc:subfield code="b">Queen's Printer and Controller of Stationery, </marc:subfield>
      <marc:subfield code="c">1967.</marc:subfield>
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      <marc:subfield code="a">1 online resource (xv, 244 pages) : </marc:subfield>
      <marc:subfield code="b">graphs.</marc:subfield>
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      <marc:subfield code="a">text</marc:subfield>
      <marc:subfield code="b">txt</marc:subfield>
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      <marc:subfield code="a">computer</marc:subfield>
      <marc:subfield code="b">c</marc:subfield>
      <marc:subfield code="2">rdamedia</marc:subfield>
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      <marc:subfield code="a">online resource</marc:subfield>
      <marc:subfield code="b">cr</marc:subfield>
      <marc:subfield code="2">rdacarrier</marc:subfield>
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      <marc:subfield code="a">Studies of the Royal Commission on Taxation‏ ; </marc:subfield>
      <marc:subfield code="v">no. 21</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Digitized edition from print [produced by Privy Council Canada].</marc:subfield>
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      <marc:subfield code="a">"August 1966."</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"In the present study, consideration is given only to the treatment of those capital assets commonly referred toas "depreciable", that is, buildings, equipment, furniture and fixtures, automobiles and the like, and to three types of intangible assets—patents, franchises, and leasehold improvements. General consideration of what constitutes a capital outlay, and the treatment of other types of capital assets, are not dealt with in this study"--Introduction, page 1.</marc:subfield>
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      <marc:subfield code="a">Depreciation allowances</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Taxation</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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    <marc:datafield tag="650" ind1=" " ind2="6">
      <marc:subfield code="a">Provisions pour dépréciation</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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    <marc:datafield tag="650" ind1=" " ind2="6">
      <marc:subfield code="a">Impôt</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada.</marc:subfield>
      <marc:subfield code="b">Royal Commission on Taxation, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Studies of the Royal Commission on Taxation‏ ;</marc:subfield>
      <marc:subfield code="v">no. 21</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.873180</marc:subfield>
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    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">83.97 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-21-eng.pdf</marc:subfield>
    </marc:datafield>
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